JAGANNADHA RAO, J.

( 1 ) QUESTIONS relating to the interpretation of International Tax Agreements containing international tax language fall for consideration in this reference.

( 2 ) THE question of law referred to us at the instance of the Commissioner of Income-tax, Andhra Pradesh, Hyderabad, is as follows :"whether, on the facts and in the circumstances if the case, the assessee is immune from liability either wholly or partly to tax on the basis of the Double Taxation Avoidance Agreement between Germany and India?"

( 3 ) THE Income-tax Appellate Tribunal, Hyderabad, has consolidated 21 reference applications as common question are involved and it has drawn up a single reference application.

( 4 ) THE assessee is the Visakhapatnam Port Trust (hereinafter called the "port Trust" ). The Port Trust is under the Ministry of Shipping and Transport, Govt. of India. The Visakhapatnam Port exports a large amount of iron ore. In order to speed up the export operations, the Port Trust felt it necessary to install a plant known as "bucket Weel Reclaimer". The purpose of this was to remove iron ore mechanically from the wharfs and put it on a conveyer belt which takes the ore directly into

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